January 9, 2002
CLA-2-64:LA:S:T:1:4:D27 H86278CATEGORY:CLASSIFICATIONTARIFF NO.:6403.40.60
Mr. John deBoer
WalMart Stores, Inc.
Direct Imports (0410)
702 SW 8th St.
Bentonville, AR 72716-0410RE: The tariff classification of a hiking boot from China
Dear Mr. deBoer:
In your letter dated December 10, 2001, on behalf of WalMart Stores Inc, you requested a tariff classification ruling for a hiking boot.
You submitted style number TGT-6074, a men’s suede and nylon hiking boot, with a steel toe, and rubber/plastic sole. The shoe covers the ankle and features a lace-tie closure.
The applicable subheading for this boot will be 6403.40.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear other than "sports footwear", with outer soles of rubber, plastics, leather or composition leather and uppers predominately of leather; which incorporates a protective metal toe cap; and in which the sole is attached to the upper by a means other than welt stitched construction. The general rate of duty will be 8.5% ad valorem.
We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, the shoe would not be considered legally marked under the provisions of 19 C.F.R.134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit."
We are returning the sample as you requested.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Vera Adams
Port Director
Los Angeles-Long Beach Seaport